Title 26, Internal Revenue CodeRelease 119-110

§7323 Judicial Action to Enforce Forfeiture

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter C — Forfeitures › PART II — PROVISIONS COMMON TO FORFEITURES › § 7323

Last updated Sep 22, 2026|Official source

Summary

Enforcement of forfeitures is handled as a legal case against the property in the U.S. District Court where it was seized. If a bond under section 7324(3) got the property back before a seizure, the U.S. marshal must notify the people who posted that bond—by personal notice or by publishing it as the court orders—and then the court has the same power over the case and those people. The court may add the costs of the seizure to the court costs.

Full Legal Text

Title 26, §7323

Internal Revenue Code, Source: USLM XML via OLRC

(a)Nature and venue

The proceedings to enforce such forfeitures shall be in the nature of a proceeding in rem in the United States District Court for the district where such seizure is made.

(b)Service of process when property has been returned under bond

In case bond as provided in section 7324(3) shall have been executed and the property returned before seizure thereof by virtue of process in the proceedings in rem authorized in subsection (a) of this section, the marshal shall give notice of pendency of proceedings in court to the parties executing said bond, by personal service or publication, and in such manner and form as the court may direct, and the court shall thereupon have jurisdiction of said matter and parties in the same manner as if such property had been seized by virtue of the process aforesaid.

(c)Cost of seizure taxable

The cost of seizure made before process issues shall be taxable by the court.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7323

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110